Accounting info. Accounting info Report to the Social Insurance Fund for 9 months

Please ensure that your personal injury contribution report form is up to date before submitting it. The fund will not accept reports on the old form. In this article you can download a new form of Form 4-FSS for the 1st quarter of 2019 for free. We will also tell you what has changed in the form and delivery rules.

What form should I use to submit 4-FSS for the 1st quarter of 2019?

Insurers submit a report on injury contributions to the Social Insurance Fund every quarter. Deadlines for submitting reports vary. They depend on the delivery format - on paper or electronically. Late arrivals and mistakes will result in a fine. We will tell you on what form to submit 4-FSS for the 1st quarter of 2019.

The Social Insurance Fund updated the report form by order dated 06/07/17 No. 275. The electronic calculation format and control ratios are regulated by fund orders dated 03/09/2017 No. 83 and dated 09/11/2017 No. 416.

4-FSS for the 1st quarter of 2019: what has changed in the report

1. A field appeared on the title page of the form (after OKVED) , intended only for budgetary organizations. Therefore, this innovation does not affect the rules for filling out calculations by commercial companies.

Please enter the appropriate code if the company receives funding from:

  • federal budget - 1;
  • regional budget - 2;
  • local budget - 3;
  • mixed budget - 4.

2. Table 2 of form 4-FSS for the 1st quarter of 2019 has been supplemented with new lines for companies who reorganized or closed a separate division.

  • Line 1.1 is intended for debt to the fund that was incurred by a reorganized company or a deregistered division. The indicator in this line is also taken into account in total line 8.
  • Line 14.1 is needed for reverse debt, that is, the fund to the policyholder. Such a debt arises if the legal successor or closed separate office did not have time to receive compensation.

Two new lines of the 4-FSS report for the 1st quarter of 2019 will allow companies to quickly deal with debts. If the company still had debts before the reorganization, they are located in the fund’s accounts at the place of previous registration. And in order to pay off the debt, you need to apply to the fund at the new place of registration. By recording such debts on separate lines, the funds exchange balances with each other, and the debts are automatically transferred to new accounts.

All policyholders must use the new report form - the fund will not accept settlements on the old form. If reporting is automatically generated in accounting programs, you should check for software updates.

What's new in the rules for submitting the 4-FSS report for the 1st quarter of 2019

The rules will remain the same, but new norms will be added to them. For example, the number of bans for the fund has increased.

In particular, the agency does not have the right to require a calculation on paper if the policyholder submitted it electronically.

The reasons why the fund will have the right not to accept settlement will remain the same. There are only three such arguments:

  • incorrect form of payment;
  • invalid electronic signature; submits reports
  • unauthorized worker.

", September 2017

Accountants are required to provide 4-FSS reporting for the third quarter of 2017 in an updated form. Therefore, we will consider the rules and requirements for filling out the new document, as well as the deadlines for submitting reports.

Changes and adjustments

The Social Insurance Fund made changes to the 4-FSS report form by order No. 275 dated 06/07/2017, and the document must be submitted in the new form, starting with reporting for 9 months. As a result, the report for the third quarter of the FSS will only be accepted in a new form.

The deadline for submitting the report remains the same, without changes. The calculation must be submitted quarterly no later than the 20th day if it is provided on paper, and the 25th day - in electronic form, in the month following the reporting month.

Let's look at the main changes that need to be taken into account when generating a report:

    in Table 2, rows have been added to reflect the successor organization’s data on the transformed organization or separate division;

    on the title page, the corresponding entry and mark in the “Budgetary organization” field are made only by budgetary enterprises;

    in accordance with the new requirements, the 4-FSS report is required to be submitted electronically by accountants of organizations in which the average number of employees for the previous year is more than 25 people;

    other organizations choose the form of reporting at their discretion - paper or electronic;

    By order of the Social Insurance Fund dated March 9, 2017 No. 83, an electronic form was approved for calculating contributions for occupational injuries;

    enterprises that make payments to employed disabled people, as a result of which they use a reduced rate when calculating insurance payments, or companies that pay for additional days off to care for disabled children, are required to provide supporting documentation (an extract from a medical and social examination institution, a certificate from the child’s parents - disabled person, VTEK);

    in addition, the provision of documents confirming the correctness of the calculation for disabled people and children with disabilities is mandatory, regardless of whether the reporting is provided in paper or electronic form.

OKVED code on the title page

The changes also affected OKVED codes - in the new version, one code is prescribed in the 4-FSS form if there are two. It is necessary to indicate the code of the main direction of business activity, which is confirmed by the policyholder annually. According to the new filling rules, the title page indicates the code from the OKVED-2017 classifier (in accordance with Order No. 381).

Required tables

The updated Form 4-FSS includes a title page and 5 sections, however, not all organizations need to complete all sections of the report.

Let's look at the filling rules:

    all enterprises fill out the title page, tables 1, 2 and 5;

    Table 1.1 is filled out by employers who transfer their employees to other companies or private entrepreneurs;

    table 3 is filled out by policyholders who incurred costs for work-related injuries at the expense of the Social Insurance Fund;

    Table 4 is filled out by employers who have had accidents at work.

We fill out the lines of form 4-FSS for the third quarter of 2017.

Please note that the changes affected not only the form, but also the rules and procedures for filling it out. Let's take a closer look at the rules that apply to filling out:

    fill out the form on a computer or on paper with a pen with black or blue ink and in block letters only;

    Only one value is entered in one column; if there is no data, a dash is entered;

    when filling out a report by a budgetary institution, the “Budgetary organization” field is filled in with the attribute of the organization according to the source of funding;

    if there is no data to indicate in tables 1.1, 3 and 4, the table data does not need to be provided to the relevant authority;

    Incorrect data can be crossed out by replacing them with correct ones; however, the signature of the policyholder or his representative with the current date must be left under them. Corrections must be certified with the seal of the organization or the signature of an individual entrepreneur. Correctors and similar products are prohibited from being used;

    in the form we use continuous numbering of sheets;

    at the top of each page on which data is entered, we indicate the registration number of the enterprise and the code of subordination based on the notification issued upon registration at the foundation institution;

    At the bottom of each sheet we put the signature of the manager and the date of signing the calculation;

    when submitting reports for 9 months of 2017, we fill in only the first two cells of the reporting period column (that is, you must indicate the code “09” - 9 months);

    in the OGRN column we write down the main registration code from the state registration certificate of the legal entity; private entrepreneurs indicate the code from the state registration certificate of an individual;

    in the process of filling out the OGRN of an enterprise from 13 digits in a line of 15 cells, enter 00 in the first two cells;

    if an enterprise has several OKVED codes, then we indicate the code of the company’s key area of ​​activity.

Filling in "1C"

In 1C programs, the data for the title page is filled in from the directory "Organizations" automatically when creating a report. In the cells highlighted in yellow, indicators are entered manually or can be changed if necessary. If the cell is left blank and it is not possible to make changes manually, this indicates that the information base has not included the data that must be specified in the directory "Organizations". After filling out the directory, you need to return to the report and update it using the button of the same name " Update».

The sent file is subject to verification for compliance with the requirements for calculation in electronic form. If the answer is positive, the calculation is considered provided. If the answer is negative, the policyholder must repeat the calculation procedure. It is advisable to send the report two or three days before the final submission date in order to correct errors if they occur.

In 1C programs, the implementation of this form is planned for the end of August.

The calculation for 9 months of 2017 is provided according to the new form 4-FSS, approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 as amended by Order of the FSS of the Russian Federation dated June 7, 2017 No. 275. We talk about compiling a report in the program "1C: Salary and Personnel Management 8 (ed. 3)".

Policyholders submit quarterly calculations to the territorial bodies of the FSS of the Russian Federation in form 4-FSS on paper no later than the 20th month following the reporting period, and in the form of an electronic document no later than the 25th following the reporting period (Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

Therefore, the calculation in form 4-FSS for 9 months of 2017 must be submitted no later than:

  • October 20, 2017 – on paper;
  • October 25, 2017 – in the form of an electronic document.

If the policyholder submits a calculation in Form 4-FSS in violation of the deadline established by law, he may be held accountable by the territorial bodies of the FSS of the Russian Federation in the form of a fine, the amount of which is determined separately for each type of compulsory social insurance (letter of the FSS of the Russian Federation dated March 22, 2010 No. 02-03 -10/08-2328).

Preparation for drawing up calculations according to Form 4-FSS

When preparing a calculation using Form 4-FSS in programs, most indicators in all sections of the calculation are filled in automatically.

General information about the organization

To correctly fill out the calculation for the organization, the following must be indicated: full name, in accordance with the constituent documents, TIN, KPP, OGRN, OKVED codes, registration number of the policyholder, subordination code, registration address and information about the head of the organization.

The necessary information is indicated in the directory Organizations(chapter Setup - Enterprise - Organizations) (Fig. 1).

Information about the tariff of insurance premiums

The rate of contribution for compulsory social insurance against accidents and occupational diseases is established for the policyholder for each year by the territorial body of the Federal Social Insurance Fund of the Russian Federation, depending on the class of professional risk of the type of activity carried out by the policyholder. The established tariff rate for calculating insurance premiums for compulsory social insurance against accidents and occupational diseases is entered in the field Contribution rate to the Social Insurance Fund NS and PZ indicating the start date of its use.

Moreover, the rate is indicated taking into account the discount/surcharge (if it is established for the policyholder), i.e. the resulting rate at which insurance premiums for insurance against accidents and occupational diseases should be calculated.

Accounting for income for the purposes of calculating insurance premiums

For the correct accounting of income received by individuals for the purposes of calculating insurance premiums and for further filling out the indicators for calculating the base for calculating insurance premiums in the calculation, it is also recommended to check and, if necessary, clarify the settings of the types of accruals with which the program makes accruals to employees for worked and unworked time.

All payments and other rewards in favor of individuals in the program are calculated using accrual types (section Settings - Accruals). For each type of accrual on the tab Taxes, contributions, accounting in field Insurance premiums the type of income must be indicated for the purposes of calculating insurance premiums (Fig. 3).

When carrying out documents with the help of which accruals are made in favor of individuals (for example, documents Awards, Material aid), the corresponding type of income is recorded for the purposes of calculating insurance premiums. This data is used to determine the basis for calculating insurance premiums and filling out Table 1 of the calculation.

You can obtain data on the formation of the base for calculating insurance premiums using the report Analysis of contributions to funds(chapter Taxes and fees - Tax and contribution reports - Analysis of contributions to funds- report option FSS_NS).

When registering payments under GPC agreements, the need to charge insurance premiums for insurance against accidents and occupational diseases is indicated in the document Contract (works, services).

In addition, the program can register other income received by individuals from the organization. For such income, the following is indicated for calculating insurance premiums:

  • when registering payments to former employees - in the directory Types of payments to former employees;
  • when registering other income of individuals - in the directory Types of other income of individuals;
  • when registering copyright agreements with individuals - in the directory Types of copyright agreements;
  • when registering prizes, gifts from employees - if insurance premiums need to be calculated on the cost of the gift, then in the document Prize, gift checkbox is checked The gift (prize) is provided for by the collective agreement of the organization, in this case the income is recorded as income entirely subject to insurance premiums.

Calculation of insurance premiums

During the billing (reporting) period, at the end of each calendar month, policyholders are required to calculate monthly mandatory payments for insurance premiums based on the amount of payments and other remunerations accrued from the beginning of the billing period until the end of the corresponding calendar month, and the tariffs of insurance premiums, as well as discounts ( premiums) to the insurance tariff minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive (Article 22.1 of Federal Law No. 125-FZ). Insurance premiums are calculated separately for each individual.

Insurance premiums are calculated from employee income in the program using the document Calculation of salaries and contributions when completing the procedure for filling out a document or other document by which contributions were calculated ( Dismissal, Holiday to care for the child). The amounts of accrued insurance premiums for each individual are reflected on the tab Contributions document. When posting the document, the amounts of accrued contributions are recorded.

Based on these data, the calculation fills in information about the amounts of accrued insurance premiums in Table 2. You can obtain data for analyzing the amounts of accrued insurance premiums using the report Analysis of contributions to funds.

You can check the correctness of calculation of insurance premiums for a certain period using the report Checking the calculation of contributions(chapter Taxes and contributions - Reports on taxes and contributions - Checking the calculation of contributions- report option FSS_NS).

Calculation of contributions from payments in favor of disabled people

If the organization employs disabled people of groups I, II or III, in respect of whose payments insurance premiums for insurance against accidents and occupational diseases are paid in the amount of 60% of the insurance rate (clause 2 of article 2 of the Federal Law of December 22, 2005 No. 179- Federal Law), then it is necessary to fill out information about disability (Fig. 5).

In calculations using Form 4-FSS, the amount of accruals in favor of disabled individuals is shown separately in column 4 of Table 1.

Insurance Cost Data

Expenses for compulsory social insurance against accidents and occupational diseases made by the employer are counted towards the payment of insurance premiums for insurance against accidents and occupational diseases. Benefits for temporary disability due to an accident at work and occupational disease are fully reimbursed from the funds of the Federal Social Insurance Fund of the Russian Federation.

In the program, the accrual of such benefits is registered using a document Sick leave(chapter Salary - Sick leave- button Create or section Salary - Create - Sick leave). Based on data on the amounts assigned in the current month for temporary disability benefits in connection with an industrial accident and occupational disease, the program records the costs of paying benefits, which are subject to financing from the Federal Social Insurance Fund of the Russian Federation.

You can get data on accrued benefits using the report Register of benefits at the expense of the Social Insurance Fund(chapter Taxes and fees - Reports on taxes and contributions - Register of benefits at the expense of the Social Insurance Fund). Data on benefits is used when filling out table 3 of the calculation.

Information about paid insurance premiums

Policyholders are required to pay mandatory payments for insurance premiums no later than the 15th day of the calendar month following the calendar month for which the monthly mandatory payment for insurance premiums is calculated. If the specified deadline for payment of the monthly obligatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the expiration date of the deadline is considered to be the next working day following it (Clause 4 of Article 22 of Federal Law No. 125-FZ ).

The amount of insurance premiums to be transferred to the Social Insurance Fund of the Russian Federation is determined in rubles and kopecks (without rounding) (Clause 5, Article 22 of Federal Law No. 125-FZ).

The fact of payment of insurance premiums in the program is reflected using a document (section Taxes and fees – Payment of insurance premiums to funds) (Fig. 6). Indicators of paid contributions are reflected in table 2 of the calculation. Payment of contributions accrued according to inspection reports is also recorded by document Payment of insurance premiums to funds.

Drawing up calculations according to form 4-FSS

The calculation according to Form 4-FSS consists of:

  • Title page;
  • Section "Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases";
  • Table 1 "Calculation of the base for calculating insurance premiums";
  • Tables 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ";
  • Table 2 "Calculations for compulsory social insurance against accidents at work and occupational diseases";
  • Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases";
  • Table 4 "Number of victims (insured) in connection with insured events in the reporting period";
  • Table 5 "Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year."

The program contains a regulated report for preparing calculations in form 4-FSS 4-FSS(chapter Reporting, certificates – 1C-Reporting) (Fig. 7).

To compile a report, you must be at your workplace 1C-Reporting enter a command to create a new report instance using the button Create and select a report with the name from the list of available reports 4-FSS by button Choose.

In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled. Next, click on the button Create.

As a result, the form of a new copy of the report is displayed on the screen for drawing up calculations according to Form 4-FSS (Fig. 8). To automatically fill out a report based on infobase data, use the button Fill.

Submission of calculations in form 4-FSS to the FSS authorities of the Russian Federation

All policyholders in mandatory represent the title page, tables 1, table 2, table 5 of the calculation in form 4-FSS.

If there are no indicators to fill out other calculation tables (tables 1.1, 3, 4), the corresponding tables are not filled out or submitted.

Insurers who have an average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit calculations in Form 4-FSS in the formats and in the manner established by the body monitoring the payment of insurance premiums, in the form of electronic documents, signed with an enhanced qualified electronic signature.

Insurers and newly created organizations (including during reorganization), for which the average number of individuals in whose favor payments and other remunerations are made, for the previous billing period is 25 people or less, submit calculations on paper. However, such policyholders have the right to submit calculations in the form of electronic documents.

Insurers participating in the implementation of the pilot project do not fill out Table 3 and do not submit it (Order of the Federal Insurance Service of the Russian Federation dated March 28, 2017 No. 114).

Setting up the composition of the calculation

By default, all sections and tables are shown in the report form. If individual tables are not filled out and presented in accordance with the Procedure, then you can set a mode for them in which they will not be displayed in the form of a regulated report and will not be printed.

To prevent tables from being displayed in the report form and not being printed, click the button More located in the top command bar of the report form, and select Settings. In the shape of Report settings on the bookmark Partition properties checkboxes must be unchecked Show And Print for these tables (Fig. 9).

Checking the calculation

After preparing the report 4-FSS it should be written down.

Before transferring it to the FSS of the Russian Federation, it is recommended to check the calculation for errors. To do this, use the button Examination - Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all the control ratios of indicators that are checked in the report 4-FSS(by unchecking Show only erroneous relationships) (Fig. 10).

When you click on the required ratio of indicators, in the column Decoding the ratios of indicators, a transcript is displayed that shows where these numbers came from, how they came together, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself.

In addition, you can check control ratios when printing and uploading, if in the report settings (button More - Settings- bookmark General) check the box Check the ratio of indicators when printing and unloading.

Print calculation

If necessary, you can generate a printed calculation form by clicking the button Seal located in the top command bar of the report form. When you click on the button, the report form will immediately be displayed on the screen for preview and additional editing, generated for printing sheets (if necessary). Next, click on the button to print. Seal.

In addition, from this form (preview), you can save the report as a file to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) by clicking on the button Save(Fig. 11). The program assigns a name to the file automatically.

Uploading calculations electronically

In a regulated report 4-FSS There is also the possibility of downloading the calculation in electronic form, in a format approved by the Federal Tax Service of the Russian Federation. If the report must be uploaded to an external file, then the report form supports the upload function, and it is recommended to first check the upload for correct formatting of the report using the button Check - Check upload.

After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen.

To download a calculation for subsequent transfer through an authorized operator, you must enter the command Unload and indicate in the window that appears the directory where the calculation file should be saved (Fig. 12). The program assigns file names automatically.

Sending calculations to the portal of the Federal Social Insurance Fund of the Russian Federation

In programs 1C containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program, without intermediate uploading to an electronic presentation file and using third-party programs, to perform all actions for submitting calculations in form 4-FSS in electronic form with an electronic digital signature (if the 1C-Reporting service is connected ").

As usual, before the start of the next reporting season, the accounting community is concerned with the question: whether they were “pleased” with an unexpected update of reporting forms, including whether a new form 4-FSS appeared with the reporting for the 2nd quarter.

There is no reason to worry yet. It is difficult to call the current 4-FSS form new - its last adjustments took place in the summer of 2017 (Order of the FSS of the Russian Federation dated 06/07/2017 No. 275).

A few words about the changes made to 4-FSS by Order No. 275:

  • A new field “Budgetary organization” has appeared on the title page, in which budgetary organizations indicate the source of funding.
  • Two new lines were added to Table 2 - 1.1 (to reflect the amount of debt owed by the reorganized policyholder) and 14.1 (reflecting the debt of the Social Insurance Fund).

More details about the innovations of Order No. 275 are described in this video.

No special adjustments that could significantly affect the rules for filling out 4-FSS for the 2nd quarter of 2019 have been made recently. This applies not only to the rules for filling out, but also to the form (form) of this report. For this reason, we do not call Form 4-FSS for the 2nd quarter of 2019 new.

You can download the current 4-FSS form for the 2nd quarter of 2019.

As before, the procedure for filling out 4-FSS is regulated by Order of the Social Insurance Fund dated September 26, 2016 No. 381 (Appendix No. 2).

Stages of filling out the calculation

In the previous section, we found out that Form 4-FSS for the 2nd quarter of 2019 is not considered new. Therefore, we can safely fill it out using the same algorithms that we used previously (starting with reporting for 9 months of 2017).

  • Decide on the composition of the calculation (the minimum acceptable set of sections is 1, 2 and table 5 plus the title page).

Find out more about the composition of the calculation by following the link.

  • Collect data (on accrued and paid contributions “for injuries”, results of special assessment, etc.).
  • Choose a presentation method - on paper or in electronic form (only policyholders with an average number of employees of no more than 25 people have the opportunity to make this choice; for others, only the electronic method is available).

This publication will tell you about the nuances of counting the number of employees.

  • Submit the calculation to the fund no later than 07/22/2019 on paper (it is better to do this before July 19) and 07/25/2019 in electronic form.

If you receive a negative protocol from the fund in response to a sent calculation, hurry up and correct the errors. The calculation will be considered accepted only after the check reveals no errors. If the process of correcting errors takes a long time, and the electronic form 4-FSS for the 2nd quarter of 2019 is accepted by the fund later than the deadline reporting date, a fine is possible (clause 1, article 26.30 of the law on compulsory social insurance from NS and PZ dated July 24, 1998 No. 125-FZ ).

Detailed instructions with error codes, tips for eliminating them and the amount of fines for late payments are available.

Semi-annual calculation: let's look at an example

Let's look at an example of how to fill out the calculation based on the results of the six months. Please note that the indicators for the calculation are collected on an accrual basis - for the 1st quarter, half a year, 9 months and a year, so the calculation, although it contains data including for the 2nd quarter, generally combines semi-annual indicators (clause 5.4 of the Procedure approved by the order No. 381).

Example

Krasny Bor LLC employs 38 people. Before registering 4-FSS for the first half of the year, specialists from Krasny Bor LLC collected the necessary information:

1. We decided on the composition of the calculation, taking into account the fact that there were no accidents in the company, benefits for personal and labor protection were not paid in the reporting period, and employees were not transferred to other companies under an outsourcing agreement. As a result, there are no indicators for filling out tables 1.1, 3 and 4 - these tables are not filled out and not submitted (clause 2 of the Procedure approved by Order No. 381). You must complete the title page and mandatory sections 1, 2 and 5.

2. There are no workplaces with harmful and/or dangerous working conditions at Krasny Bor LLC.

3. According to a special assessment conducted in 2018, 12 out of 25 workplaces subject to this procedure were examined. These data will be reflected in the semi-annual calculation.

4. Information on the amounts of contributions subject to contributions and accrued injury contributions is presented in the table:

5. Information on the dates and amounts of transferred contributions is indicated below:


6. Considering the average number of employees of Krasny Bor LLC, the company cannot submit a report on paper. Therefore, she needs to submit the report in electronic form no later than July 25, 2019.

A sample of filling out 4-FSS for the 2nd quarter of 2019 is located at the link.

Employees of Krasny Bor LLC sent an electronic calculation on July 10, 2019. It was not possible to report the first time (a negative report was received from the fund). After several unsuccessful attempts, they still managed to correct all the shortcomings (the calculation was accepted). There were no penalties due to the early submission of the initial calculation and the availability of sufficient time to make adjustments to it.

Results

4-FSS is submitted by all policyholders, regardless of the presence or absence of reporting indicators. The minimum required composition of the report: title page, sections 1, 2 and 5. The remaining tables are filled out if the relevant information is available (on the number of victims of accidents in the reporting period, the amount of expenses for the payment of benefits for social security and labor protection, etc.).

You must report in electronic form (if the average number of employees is more than 25 people) or choose between an electronic and paper form of the report (if there are less than 25 employees). Reporting deadlines for the 2nd quarter: 07/22/2019 for reports on paper and 07/25/2019 for 4-FSS in electronic form.

Accountants submit Form 4-FSS for the 1st quarter of 2019 on a new form. From us you can download a new form for submission in 2019 in Excel and a sample filling.

New 4-FSS form in Excel format for the 1st quarter

You can download the current form from the link below.

Or fill out for free online in the Simplified 24/7 program. The program will help you fill out the form in a semi-automatic mode, and then check for errors using FSS algorithms.

Fill out 4-FSS online

The report on accidents in the FSS was put into effect by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. A new version of this regulatory act was recently released (order of the FSS of the Russian Federation dated June 7, 2017 No. 275). It is the form from this document that should be used in reporting this year.

The new form 4-FSS for the 1st quarter of 2019 was not released.

Check in the top right corner that the form you are using complies with the current regulations.

The 4-FSS reporting form includes:

  1. title page;
  2. section “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases”, divided into tables:
    • No. 1 with calculation of the base for calculating insurance premiums;
    • No. 1.1 with data on employees whom insurers transfer under contracts for the provision of personnel;
    • No. 2 with information on insurance premiums accrued and paid to the budget, reimbursements of insurance premiums by Social Insurance, as well as debt to the budget or excessively transferred insurance premiums at the beginning of the year and at the end of the 1st quarter of 2019;
    • No. 3 with information about insured events and accrued benefits;
    • No. 4 with data on victims of industrial accidents or those who fell ill with occupational diseases;
    • No. 5 with data on a special assessment of working conditions.

Who submits reports to the Social Insurance Fund for the 1st quarter

Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents...” introduces the concept of insurers (Article 3). These include:

  • legal entities,
  • individuals (both registered as individual entrepreneurs and not),

subject to payment to other individuals of remuneration subject to accident insurance premiums.

In turn, Art. 24 of the above law states that all policyholders, without exception, submit a report to the Social Insurance Fund for the 1st quarter of 2019. This also applies to policyholders who did not pay income to individuals during the reporting period. Such persons take form zero.

Where to submit 4-FSS for the 1st quarter

All policyholders become such after registration at their place of registration. It is at this moment that they are assigned a tariff for accident contributions (which is confirmed annually). Therefore, you should check with your territorial branch of Social Insurance about where you should submit your report to the Social Insurance Fund for the 1st quarter of 2019.

Having understood which regional branch of the FSS of the Russian Federation you belong to, decide on the method of reporting. Remember that you can submit 4-FSS on paper only if the number of individuals who received income from you in the 1st quarter of 2019 is no more than 25 people. Otherwise, telecommunication channels and digital signatures are used.

On paper, the report is submitted to Social Security:

  • in person or through an authorized representative by proxy by delivery to a Social Insurance specialist at the place of registration;
  • personally or through an authorized representative by proxy by submitting the form at any multifunctional center (MFC), regardless of its territorial location;
  • by post with a description of the attachment.

You can submit Form 4-FSS electronically as follows:

  • through one of the certified Electronic Document Management operators (the current list of such operators is on the official website of the tax inspectorate https://www.nalog.ru/rn77/taxation/submission_statements/operations/);
  • through the reporting gateway for the FSS http://f4.fss.ru;
  • through the Gosuslugi portal https://www.gosuslugi.ru (if there is a registered legal entity, if necessary).

Deadline for submitting the new form to the Social Insurance Fund for the 1st quarter of 2019

The deadline for submitting a completed form for the Social Insurance Fund for the 1st quarter of 2019 depends on the reporting method. Let us recall that the right to submit a report on paper is tied to the number of individuals who received income from the policyholder.

Look at the deadlines for 4-FSS in the table.

What sections are required to be completed?

The procedure for filling out reporting form 4-FSS for the 1st quarter of 2019 should be found in Appendix No. 2 to the already mentioned Order No. 381.

The rules for filling out reports in Social Security provide for the mandatory presence of the following sheets for form 4-FSS for the 1st quarter of 2019 (applies even to zero reports):

  • title page;
  • Table 1;
  • table 2;
  • table 5.

The remaining sheets are not filled out in the absence of payments for sick leave and other expenses at the expense of Social Insurance in terms of insurance against accidents and occupational diseases.

Title page

To correctly fill out the title page, pay attention to clause 5.15 of the Procedure.

On the first page of the report form to the Social Insurance Fund for the 1st quarter of 2019, in the field for indicating the reporting period code, put 03 (the last two cells of this field remain empty), which corresponds to the first quarter. Enter the year 2019.

The field with the adjustment number is filled in based on the type of report being submitted:

  • “000” – primary report;
  • “001” and further – correction, in this case the numbers entered in the field indicate the serial number of the corrective report.

Information on the number of working personnel is filled out as follows:

How to calculate the average headcount

The average headcount when filling out the corresponding field on the title page is calculated according to the rules described in Rosstat order No. 772 dated November 22, 2017 (as amended on April 5, 2018) regarding the procedure for filling out the statistical form P-4 (section II).

Calculate the number using the formula:

When filling out the cover page of the Calculation form:

  1. In the field "Insurant's registration number" the registration number of the insured is indicated;
  2. In the field "Subordination code" consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;
  3. In the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds to pay the insurance compensation are entered.

Which OKVED to indicate in 4-FSS

You can find out which OKVED code to indicate in 4-FSS for the 1st quarter of 2019 from your notice of tariff setting for accident insurance premiums. It is on the basis of the main type of activity and the OKVED code that the rate for contributions is established.

On the title page, indicate the average number of employees for the year. Include only essential workers in the figure. Do not take into account part-time workers and persons under contractual agreements.

Section 1 of the form

Table 1 of the reporting form contains a detailed calculation of the taxable base.

When indicating your tariff, remember that it is set annually, and if you did not confirm your type of activity before April 15, 2019, Social Insurance could set a rate based on the OKVED code specified in the Unified State Register of Legal Entities or Unified State Register as the main one.

When filling out the table:

  1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;
  2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ;
  3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);
  4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;
  5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);
  6. in line 6 the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year is entered in accordance with the Rules for establishing discounts and allowances for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases,
  7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 No. 524;
  8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);
  9. 7.9. line 9 indicates the amount of the insurance rate, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Table 2 forms

When filling out Table 2, remember that opening balances should be taken from the 2018 report:

  • for line 1, column 3, take the amount from line 19, column 3, table 2 of last year’s report;
  • for lines 12-14 column 3, take the amounts from lines 9-11 column 3 of table 2 of last year’s report

The accrual of insurance premiums is indicated in total for the quarter and then broken down monthly. The payment amounts are indicated in the same way.

If there is data in line 15 of column 3 (information on social insurance expenses), tables 3 and 4 must be included in the report. The table is filled out based on the policyholder’s accounting records.

When filling out the table:

  1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period. This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;
  2. on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 No. 125-FZ
  3. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;
  4. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk inspections;
  5. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;
  6. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;
  7. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;
  8. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.
  9. line 8 - control line, where the sum of the values ​​of lines 1 to 7 is indicated;
  10. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
  11. line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;
  12. line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;
  13. Line 12 shows the amount of debt at the beginning of the billing period:
  14. line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);
  15. line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;
  16. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;
  17. on line 14.1, the insured-legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;
  18. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”;
  19. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;
  20. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. No. 125-FZ
  21. line 18 - control line, which shows the sum of the values ​​of lines 12, 14.1-17;
  22. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

How to record the results of a special assessment (Table 5)

If you conducted a special assessment in 2018, you will show the number of jobs assessed in the report for the first quarter of 2019.

In Table 5, calculation for the year, you indicate data on jobs, special assessments and medical examinations of employees at the beginning of the year. Therefore, in the annual 4-FSS, enter the numbers as of January 1, 2019.

In order to fill out the form, it is said that in column 3 of table 5 you need to fill in data on the total number of jobs subject to special assessment (clause 14.1 of the Procedure, approved by order of the Social Insurance Fund dated September 26, 2016 No. 381). From Table 5 it follows that the data must be indicated at the beginning of the year, that is, as of 01/01/2019.

In table 5 of the calculation, companies will fill in the number of employees who are required to undergo medical examinations.

Last year, several judges upheld fines for the fact that the employer did not conduct medical examinations in the offices (resolution of the Arbitration Court of the West Siberian District dated March 2, 2018 No. F04-189/2018, decision of the Pskov Regional Court dated May 14, 2018 in case No. 21-94/18).

Office workers who spend more than 50 percent of their time at the computer are required to undergo medical examinations (Order of the Ministry of Health and Social Development dated April 12, 2011 No. 302n). In addition, catering and trade workers, including those who sit in the office, must undergo inspections (clause 15 of Appendix 2 to Order No. 302n). So if employees meet the criteria, write them down in column 7. In column 8, list the employees who have passed the medical examinations.

What to check in the 4-FSS calculation

Filling out a report when paying sick leave for an industrial injury

If in the 1st quarter of 2019 employees took sick leave for a work-related injury or occupational disease, accruals for such sick leave are included in Table 3 of Form 4-FSS.

Accident at work

In case of an accident at work, act N-1 is filled out. Based on such acts, data is entered into Table 4 of the reporting form 4-FSS.

Example and sample filling

Look at a sample of filling out the 4-FSS form for the 1st quarter of 2019, not on the new form, but on the one relevant for the current reporting period, Obrazec_4_FSS.xls. As we wrote earlier, the report form has not changed.

The sample is designed based on the following information:

Accruals subject to insurance premiums in 2019:

  • January 2019 – salary in the amount of 46,750 rubles;
  • February 2019 – salary in the amount of 46,750 rubles;
  • March 2019 – salary in the amount of 46,750 rubles;

The rate of insurance premiums at the enterprise is set at 0.6%. There were no insured events in the 1st quarter of 2019.

Here's how the accountant filled out the form.

Penalties for late submission of reports

The fine for failure to comply with the deadline for submitting a report form to the Social Insurance Fund for the 1st quarter of 2019 will be 5% of the total amount of insurance premiums for the entire 1st quarter (Clause 1, Article 26.30 of Law No. 125-FZ of July 24, 1998). Minimum and maximum sanctions are provided:

  • 1,000 rub. the minimum that you will have to pay for missing the reporting deadline;
  • 30% of the amount of contributions for injuries for the 1st quarter of 2019 is the maximum possible monetary penalty.

For the provision of reports on paper by those policyholders who do not have the right to do so, liability is also provided in the form of a fine in the amount of 200 rubles.

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